Assessee was a partnership firm called S.R.S. Mining.In respect of assessee, search and seizure operation was conducted by DGI (Inv.), Chennai at its residence. Files relating to assessee were transferred from DCIT, Non-Corporate Circle 2, Chennai to DCIT, Central Circle 2. Petitioner lodged a complaint that letter transferring files of assessee-firm was issued without jurisdiction-Thereafter petitioner filed writ petition seeking a direction to revenue to take action on said complaint. Revenue contended that petitioner was a rank-third party, who was not related to assessee or assessment proceedings in any manner, he did not have any locus standi to file present writ petition. Dismissing the petition the Court held that  since it was unclear as to how petitioner had any interest in subject matter of assessment or investigation and assessee and a Specific Officer of revenue were not made parties to this writ petition, discretionary jurisdiction could not be exercised in favour of petitioner.  (AY. 2017-18)(SJ)